AN EXAMINATION ON VARIOUS PROBLEMS REGARDING THE MİNORİTY'S REQUEST TO APPOINTMENT OF A PRİVATE AUDİTOR IN JOINT STOCK COMPANY

Yasemin Aşlar Üçyıldız

Article Details

AN EXAMINATION ON VARIOUS PROBLEMS REGARDING THE MİNORİTY'S REQUEST TO APPOINTMENT OF A PRİVATE AUDİTOR IN JOINT STOCK COMPANY

Authors:

Yasemin Aşlar Üçyıldız

Publisher:

Ankara Hacı Bayram Veli University

Main Topics:

Hukuk

Journal:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 2, pp.85-122

Document Type:

Article

Publication Date:

4/2023

Document Language:

Turkish

Document ID (Org No.):

2001288257

pISSN:

2651-4141

Keywords:

Abstract:

 Private audit is essentially an institution that guarantee the shareholders right to request information and examination. Every shareholder who is not satisfied by exercising his right to request information and examination has been given the opportunity to request a private audit pursuant to article 438 of Turkish Commercial Code TCC No. 6102 from the general assembly to clarify certain events. A gradual structure has been built regarding the private audit mechanism. Depending on the rejection or acceptance of this request by the general assembly, two different private audit cases are foreseen in the provisions of Art. 438 and 439 TCC. Upon the rejection of the general assembly, only the minority may request the appointment of a private auditor Art. 439 TCC. In the case of a request for private audit by the minority, the court must determine whether the conditions regarding the private audit. The judge in the private audit that can be opened by the minority pursuant to Art. 439 TCC -unlike Art. 438 TCC- it takes on a more active role. It is necessary to clarify some of the problems encountered in practice and discussed in the doctrine regarding the request of the minority to appoint a private auditor.

 Private audit is essentially an institution that guarantee the shareholders right to request information and examination. Every shareholder who is not satisfied by exercising his right to request information and examination has been given the opportunity to request a private audit pursuant to article 438 of Turkish Commercial Code TCC No. 6102 from the general assembly to clarify certain events. A gradual structure has been built regarding the private audit mechanism. Depending on the rejection or acceptance of this request by the general assembly, two different private audit cases are foreseen in the provisions of Art. 438 and 439 TCC. Upon the rejection of the general assembly, only the minority may request the appointment of a private auditor Art. 439 TCC. In the case of a request for private audit by the minority, the court must determine whether the conditions regarding the private audit. The judge in the private audit that can be opened by the minority pursuant to Art. 439 TCC -unlike Art. 438 TCC- it takes on a more active role. It is necessary to clarify some of the problems encountered in practice and discussed in the doctrine regarding the request of the minority to appoint a private auditor.

 Private audit is essentially an institution that guarantee the shareholders right to request information and examination. Every shareholder who is not satisfied by exercising his right to request information and examination has been given the opportunity to request a private audit pursuant to article 438 of Turkish Commercial Code TCC No. 6102 from the general assembly to clarify certain events. A gradual structure has been built regarding the private audit mechanism. Depending on the rejection or acceptance of this request by the general assembly, two different private audit cases are foreseen in the provisions of Art. 438 and 439 TCC. Upon the rejection of the general assembly, only the minority may request the appointment of a private auditor Art. 439 TCC. In the case of a request for private audit by the minority, the court must determine whether the conditions regarding the private audit. The judge in the private audit that can be opened by the minority pursuant to Art. 439 TCC -unlike Art. 438 TCC- it takes on a more active role. It is necessary to clarify some of the problems encountered in practice and discussed in the doctrine regarding the request of the minority to appoint a private auditor.

 Özel denetim, esas itibariyle pay sahiplerinin bilgi alma ve inceleme hakkını güvence altına alan bir müessesedir. Bilgi alma ve inceleme hakkını kullanarak tatmin olmamış her pay sahibine, belirli olayların açıklığa kavuşturulması için TTK m. 438 gereğince genel kuruldan özel denetim talebinde bulunma imkânı getirilmiştir. Özel denetim mekanizmasına ilişkin olarak kademeli bir yapı inşa edilmiştir. Genel kurulun bu talebi ret ya da kabul etmesine göre, TTK m. 438 ve 439 hükümlerinde iki farklı özel denetim davası öngörülmüştür. Genel kurulun reddi üzerine yalnızca azınlık özel denetçi atanması isteminde bulunabilir TTK m. 439. Azınlık tarafından özel denetim talebinde bulunulması hâlinde mahkeme, özel denetime ilişkin koşulların varlığının mevcut olup olmadığını saptamalıdır. TTK m. 439 gereğince azınlık tarafından açılabilen özel denetim davasında hâkim -TTK m. 438in aksine- daha etkin bir rol üstlenir. Azınlığın özel denetçi atanması istemine ilişkin, uygulamada karşılaşılan ve doktrinde tartışılan bazı sorunların açıklığa kavuşturulması gerekmektedir.

Article Details

AN EXAMINATION ON VARIOUS PROBLEMS REGARDING THE MİNORİTY'S REQUEST TO APPOINTMENT OF A PRİVATE AUDİTOR IN JOINT STOCK COMPANY

Authors:

Yasemin Aşlar Üçyıldız

Publisher:

Ankara Hacı Bayram Veli University

Main Topics:

Hukuk

Journal:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 2, pp.85-122

Document Type:

Article

Publication Date:

4/2023

Document Language:

Turkish

Document ID (Org No.):

2001288257

pISSN:

2651-4141

Private audit

private auditor

minority rights

joint stock companies

the right to request information and examination.Özel denetim

özel denetçi

azınlık hakkı

anonim ortaklık

bilgi alma ve inceleme hakkı.

Issues

Article Details

Authors: Yasemin Aşlar Üçyıldız

Publisher: Ankara Hacı Bayram Veli University

Main Topics: Hukuk

Journal: Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 2, pp.85-122

Document Type: Article

Publication Date: 4/2023

Document Language: Turkish

Document ID (Org No.): 2001288257

pISSN: 2651-4141

Issues

Authors:

Yasemin Aşlar Üçyıldız

Publisher:

Ankara Hacı Bayram Veli University

Main Topics:

Hukuk

Journal:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 2, pp.85-122

Document Type:

Article

Publication Date:

4/2023

Document Language:

Turkish

Document ID (Org No.):

2001288257

pISSN:

2651-4141